KB Home’s Results Deteriorate (DHI) (KBH) (LEN)

Zacks

KB Home (KBH) reported a net loss of $9.6 million or 13 cents per share in the third quarter of fiscal 2011, compared with a net loss of $1.4 million or 2 cents per share in the year-ago quarter.

However, excluding inventory impairments and land option contract abandonment charges of $1.2 million (non-cash), the adjusted net loss was $8.4 million or 11 cents per share, which was much lower than the Zacks Consensus Estimate of a loss of 17 cents per share.

Total revenue fell 27% to $367.3 million, mainly due to a 27% decline in housing revenues to $364.5 million. It was lower than the Zacks Consensus Estimate of $380 million. The decrease in housing revenues reflected a 31% decrease in the number of homes delivered to 1,603 homes, partly offset by a 6% rise in average selling price to $227,400.

Net orders climbed 40% to 1,838 homes from 1,314 homes a year ago. As a percentage of gross orders, the company’s cancellation rate was 29% in the quarter compared with 33% in the prior-year period.

The company’s backlog totaled 2,657 homes as of August 31, 2011,, up 22% from 2,169 homes as of August 30, 2010. Potential housing revenues from backlog rose 23% to $559.3 million as of August 31, 2011 from $455.3 million as of August 31, 2010, primarily due to higher number of homes in backlog.

The company’s homebuilding business (including housing and land) posted an operating income of $1.44 million in the quarter compared with $8.41 million in the third quarter of fiscal 2010.

Selling, general and administrative (SG&A) expenses fell 23% to $60.2 million from $78.6 million a year ago. The decrease in SG&A expenses were attributed to the company’s efficient organizational structure, reduced overhead, recovery of legal expenses from insurance carriers, and lower volume of homes delivered.

The Financial Services business, which include the KB Home’s equity interest in an unconsolidated mortgage banking joint venture, registered a 28% rise in revenues to $2.78 million. The segment reported a pre-tax income of $1.1 million in the quarter versus $2.4 million in the year-earlier quarter.

The reduction in pre-tax income was driven by lower equity income in the company’s unconsolidated joint venture. The decrease in equity income was the result of lower mortgage loan originations and lower profits per loan.

KB Home had cash, cash equivalents and restricted cash of $590.6 million and total debt of $1.59 billion as of August 31, 2011. Inventories rose to $1.90 billion as of August 31, 2011 from $1.70 billion as of November 30, 2010.

Our Take

A depressed housing industry is the biggest concern for any homebuilder including KB Home. Besides, there is no sign of a speedy recovery. Home sales declined consistently in each of the first three quarters. The situation is expected to deteriorate further.

In addition, home prices have been declining continuously, driven by an excess supply of homes in the face of depressed demand coupled with tough competition from pre-owned homes.

Moreover, KB Home’s high dependency on certain markets like the Central U.S. (Colorado and Texas) and the West Coast (California) makes it heavily exposed to market fluctuations as compared to other homebuilders like Lennar Corp. (LEN) or DR Horton Inc. (DHI).

Keeping these in mind, the shares of KB Home are maintaining a Zacks #4 Rank, which translates into a short-term “Sell” rating.

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